§ 1326-B — Payment of taxes in installments in certain school districts affected by floods or natural disasters

§ 1326-b. Payment of taxes in installments in certain school districts\naffected by floods or natural disasters. 1. Notwithstanding any\nprovisions of this chapter or any other general or special law to the\ncontrary, a school district which is wholly or partially contained\nwithin a county which has been included in a federal disaster\ndeclaration may, by resolution in any year during which a flood or other\nnatural disaster occurs in the six months preceding the due date for\nschool taxes, provide that every tax in excess of fifty dollars levied\nby the board pursuant to law may be paid in installments in amounts and\ndates specified in the resolution. Such resolution shall apply only for\none year; provided that nothing shall preclude the adoption of\nadditional such authorizations if subsequent disasters occur.\n 2. When such a resolution is in effect in a school district, the\ncollecting officer shall be authorized to receive such taxes until the\ndate specified in the resolution for the payment of taxes. The\ncollecting officer shall be in attendance to receive the installments of\ntaxes at the same places and hours specified for the receipt of the\nfirst installment, at least three days in each week for the two weeks\npreceding the final date for payment of the installments. In the event\nthat the first installment of any tax is not paid within the time\nspecified, the collecting officer may receive the same at any time until\nthe expiration of his warrant with interest as determined pursuant to\nsection nine hundred twenty-four-a of this chapter until paid. The\ncollecting officer's warrant and notice of receipt thereof shall be\nconformed in accordance with this section.\n 3. At the expiration of his warrant, the collecting officer shall make\na return of unpaid taxes in the same manner as provided in section\nthirteen hundred thirty or section thirteen hundred thirty-two of this\narticle, as applicable.\n 5. A school district is authorized to refund to taxpayers any portions\npreviously paid by taxpayers if the school board adopts a resolution to\nthat effect, which establishes an installment payment schedule. If such\nresolution is adopted, then any taxpayer having paid all or a portion of\ntheir tax payment shall be entitled to such refund upon entering into an\nagreement with the school district for the payment of their taxes\naccording to the schedule adopted by the school district. Any unpaid\ntaxes shall be timely paid if the payment otherwise comports with the\nresolution schedule adopted by the school district.\n